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Keywords: Transfer pricing
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Journal Articles
Transfer pricing, earnings management and tax avoidance of firms in Ghana
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2019) 26 (1): 235–259.
Published: 07 January 2019
...Mohammed Amidu; William Coffie; Philomina Acquah Purpose This paper aims to investigate how transfer pricing (TP) and earnings management affect tax avoidance of firms in Ghana. Design/methodology/approach The authors use a panel data set from 2008 to 2015 to further shed light on transfer...
